00 8 ! 5 Required information [The following information applies to the questions displayed below.] Part 5 of 5 A company provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results for April as shown below: 1.5 points Fixed Element Variable Element Actual per per Customer Total Month Served for April $ 6,100 $ 223,500 $ 68,000 $ 1,500 $ 126,000 $ 600 $ 20,400 $ 47,000 $ 44,300 eBook Revenue Employee salaries and wages Travel expenses Other expenses Print When preparing its planning budget the company estimated that it would serve 35 customers per month; however, during April the company actually served 40 customers. References 5. Calculate the company's employee salaries and wages spending variance for April. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Spending variance F